Table of Specification

Business Math (1st Quarter)

COGNITIVE PROCESS

No. of Days taught

DIMENSIONS

No. of Items

Understanding
Remembering
LEARNING COMPETENCIES LC CODE

Evaluating
Analyzing
Applying

Creating
Perform fundamental operations on fractions and
decimals ABM_BM11FO-Ia-1

Express fractions to decimals and percent forms

and vice versa ABM_BM11FO-Ia-2

Illustrate how decimals and fractions can be

written in terms of percent ABM_BM11FO-Ib-3

Give real-life situations to illustrate fractions,

decimals, and percent ABM_BM11FO-Ic-4

Solve problems involving fractions, decimals, and

percent ABM_BM11FO-Id-5

Compare and differentiate ratio and rate ABM_BM11RP-Ie-1

Write proportions illustrating real-life situations ABM_BM11RP-Ie-2

Identify the different kinds of proportion and

give examples for each ABM_BM11RP-Ie-3

Solve problems involving direct, inverse and

partitive proportion ABM_BM11RP-If-4

Differentiate Mark-on, Mark down and Mark-up ABM_BM11BS-Ig-1

Illustrate how Mark-on, Mark-down, and Mark-up

are obtained ABM_BM11BS-Ih-2

Differentiate mark-up from margins ABM_BM11BS-Ih-3

Describe how gross margins is used in sales ABM_BM11BS-Ih-4

Illustrate how to compute single trade discounts

and discount series ABM_BM11BS-Ih-5

Differentiate profit from loss ABM_BM11BS-Ii-6

Illustrate how profit is obtained and how to avoid

loss in a given transaction ABM_BM11BS-Ii-7

Define break-even; illustrate how to determine

break-even point ABM_BM11BS-Ij-8
1,2,3,4,5,6,16,21,22,23

25

17

12,13,14

7,8,9,10,11

18,26,27,28,29,30

39,40

19,24

20

15